Gothic Theme Essay examples - 1836 Words

Conflict within One Self Personal internal battles exist every day whether it is mentally, emotionally, spiritually or even physically. Within each person, typical temptations dwell deep inside. Some of these temptations can be very active or remain dormant until precise events trigger them. The intricacy of a person’s inner struggle fights between a moral and corrupt side. Naturally, undesirable temptations ascend from the lower qualities of people and bare individuals to develop even more immoral ambitions. Overtime, those temptations could worsen and became more severe, in which the person develops a lack of self-control with major inflictions and regrets. A clash between good and evil, hero and tyrant is a basic foundation to†¦show more content†¦Stevenson makes clarification with giving the dark evil character as an alternative personality of Dr. Jekyll which is Mr. Hyde. Stevenson begins to peruse the case of a respected doctor who becomes associated with Mr. H yde. The unusual, mysterious circumstance is the fact that the two men is the same person. â€Å"The doctor experiments in his own laboratory trying to divide effort to improve the quality his own life† (Hedlund). The reading explains the struggles and mental state of Dr. Jekyll. Hence, although I had now two characters as well as two appearances, one was wholly evil, and the other was still old Henry Jekyll, the incongruous compound of whose reformation and improvement I had already learned to despair. The movement was thus wholly toward the worse (Stevenson 102). Stevenson creates a revelation of stimulating themes. The writer cleverly creates a feeling of suspense, unknown, and mystery. Mr. Hyde in the opening of Mr. Enfield’s accounts, there is the eerie, catastrophic scene of the trampling of a young girl in the middle of the night. This is the first encounter of where the gothic element of a distress woman or a woman threatened by a powerful tyrannical male, is first installed to the reader. After the trampling, Mr. Hyde is told to pay money to the family. Out of nowhere, a check is signed by a very gallant, up standing citizen. Eventually, the check is revealed to belonging to Dr. Jekyll, and also come to acquire that Dr.Show MoreRelated The Gothic Theme In Frankenstein Essay examples1357 Words   |  6 Pages nbsp;nbsp;nbsp;nbsp;nbsp;The term Gothic refers to a genre that came about in the late eighteenth century. It can be a type of story, clothing, or music nowadays. In this paper it will refer to a style of literature. A v ery good example of this type of literature is Mary Shelleys Frankenstein. There is a sense of foreboding throughout the whole novel, which is one of the basic necessities of the Gothic. This theme of the Gothic has different characteristics that all fit into the story of VictorRead MoreThe Gothic Theme in Dracula by Bram Stoker Essay907 Words   |  4 PagesThe Gothic Theme in Dracula by Bram Stoker Bram Stokers Dracula is a true Gothic novel that belongs on any gothic literature course. Focusing in on the recurring themes, characters and settings used throughout the novel one sees how Dracula has set the standard for Gothic literature today. The theme in Dracula is that classic Gothic theme of the epic battle of good versus evil. In this novel this is expressed in a very direct way, there is never any question as to who is right and whoRead MoreThe Gothic Theme of Edgar Allen Poes Work1357 Words   |  6 Pagesreflects the traditional Gothic conventions of the time that subverted the ambivalence of the grotesque and arabesque. Through thematic conventions of the Gothic genre, literary devices and his own auteur, Edgar Allan Poe’s texts are considered sublime examples of Gothic fiction. The Gothic genre within Poe’s work such as The Tell-Tale Heart, The Black Cat, and The Raven, arouse the pervasive nature of the dark side of individualism and the resulting encroachment of insanity. Gothic tales are dominatedRead MoreEssay on Gothic Theme in Poes The Fall of the House of Usher831 Words   |  4 Pagesshort-story form of writing, chiefly tales of the mysterious and macabre, has established his short stori es as leading proponents of â€Å"Gothic† literature. Although the term â€Å"Gothic† originally referred only to literature set in the Gothic (or medieval) period, its meaning has since been extended to include a particular style of writing. In order for literature to be â€Å"Gothic,† it must fulfill some specific requirements. Firstly, it must set a tone that is dark, somber, and foreboding. Next, throughout theRead More Eerie Themes Of Gothic Writing - An Analysis Of Edgar Allen Poes T1136 Words   |  5 Pages In the history of literature, there have always been different themes and genres of writing. But few have been as different or unique as that of the â€Å"gothic† literature. Of all the gothic authors of history, few writing has captured the mind and plunged it into the depths of fear as that of Edgar Allen Poe. Poe’s â€Å"The Cask of Amontillado,† is a story that shows us how deadly being prideful can be. Themes of dishonour, revenge and questionable justice all come together in this story. In thisRead Moreâ€Å"Fear of the Unknown Is a Common Gothic Theme†. Is This True in Your Texts?3510 Words   |  15 Pagesof the unknown is a common Gothic theme that is used to create fear and uncertainty in the responder. This is achieved through the use of a number of different techniques and conventions. The fear of the unknown is expressed through dark, uncertain and mysterious circumstances cause responders to feel vulnerable and fearful. In Bram Stokerâ€℠¢s Dracula the overpowering force of the sublime, the prominence of religion, death and use of darkness accompanied by typical Gothic techniques evoke a fear ofRead MoreTheme Of Insanity In Gothic Literature813 Words   |  4 Pages Insanity Gothic literature can be composed of several themes depending on the purpose the writers intend to convey. William Faulkner, Edgar Allen Poe, and Richard Matheson are virtuosos within the realm of gothic literature. They have perfected the ability to blend fiction and horror through the use of certain gothic elements. Through their many works, such as â€Å"A Rose for Emily,† â€Å"Prey,† and â€Å"The Black Cat,† the authors implement numerous themes regarding violence and entrapment- existing in bothRead MoreTheme Of Gothic Elements In Masque Of The Red Death750 Words   |  3 Pagescastle to prevent it from killing anyone else, although it still ends up getting in from a ghost, and wipes everyone else out. In Masque of the Red Death by Edgar Allan Poe, Poe uses gothic elements such as a gloom setting, supernatural beings, curses, and air of mystery and suspense. Edgar Allan Poe uses many gothic elements in Masque of the Red Death, such as a gloomy setting. A gloomy setting is described by having little color, no happiness, and decaying setting. The outside world was gloomyRead MoreSherwood Anderson Themes And Techniques1605 Words   |  7 PagesCarlstrom Mr. Kaplan English IV 6 November 2017 Themes, Styles, and Techniques of Sherwood Anderson Sherwood Anderson was a novelist, short story writer, and poet. He wrote with an intense personal connection to the project he was working on at that time. His connection with his works was so great that the work often reflected his opinions and life experiences throughout his writings. This connection is very apparent throughout his major themes: societal reforms, human sexuality and experienceRead MoreA Good Man Is Hard For Find By Flannery O Connor1655 Words   |  7 Pagesthe short story A Good Man Is Hard to Find, written by Flannery O’Connor, the theme that the definition of a ‘good man’ is mysterious and flawed is apparent. The reader must realize that it is difficult to universalize the definition of a good man because every person goes through different experiences. Thus, these experiences affect his or her viewpoint and in turn flaw ones view on a good man. O’Connor conveys this theme through her excellent use of diction, imagery, foresh adowing, and symbolism

What Does Flaubert Think of Emma Free Essays

Madame Bovary is about the life of Emma Bovary whose unhappy marital life has thrust her into illegitimate relationships with other men. Emma’s character serves to stand for the women of 19th century who found themselves in the web of unhappy life from which they failed to free themselves. The dominant theme of the novel is about the search of a woman for true happiness and independence but the irony of the novel is that she is deceived by the interplay of illusion and reality. We will write a custom essay sample on What Does Flaubert Think of Emma or any similar topic only for you Order Now Emma Bovary struggles to free herself from the conventions of the society through escapades in illusionary world and relationships which give her nothing in return. Emma’s character is criticized as that of a lustful woman but the way the author of the novel portrays and treats her is as important as the interpretation of the critics. The attitude of the author, however, has a considerable impact on the reader’s perception of Emma’s character and the readers come to see the character of Emma through the eyes of Flaubert. The novel is an admixture of ‘rebellion, violence, melodrama and sex, expertly combined in a compact plot’ (Llosa). What Flaubert thinks of his heroine is clear with his statement, ‘Madame Bovary, C’est Moi? ’ that implies that he can never think to imagine of the sufferings of Emma (Zarin). The story of Emma commences as she is married to Charles Bovary who is a physician. Charles undergoes an unhappy marital life before Emma where ‘his wife was a master’ (Flaubert 10). The author treats the character of Emma with a delicacy and sensitivity as she is presented as a romantic woman whose dreams are devastated as soon as she realizes that her choice to marry a physician was fatuous, ‘What exasperated her was that Charles did not seem to notice her anguish. His conviction that he was making her happy seemed to her an imbecile insult and his sureness on this point ingratitude’ (Flaubert 101). It seems that the author himself sympathyzes with Emma and wants to capture the reader’s attention towards her pitiful condition that is an excuse for the life she chose for herself. Another dominant theme of the novel is the interplay of illusion and reality which makes Emma to take decisions for her life. The callousness of her husband pushes her towards rebellion and she asks, ‘for whose sake, then was she virtuous? ’ (Flaubert 101). Emma finds escape in lascivious affairs with Leon Dupius and Rodolphe Boulanger. She ‘could not think that the calm in which she lived was the happiness she had dreamed’ (Flaubert 35). The sad fact is that Charles realizes his wife’s worth in his life after her death. Even when he has discovered the love letter of Rodolphe he admits that everyone ‘must have adored her’ and ‘all men assuredly must have coveted her’ (Flaubert 342). The attitude of Charles seems odd as well as he adores her as if a goddess and ‘she seemed but the more beautiful to him for this’ (Flaubert 342). But it is the choice of Flaubert who himself is found in love with his character that even after the enormous loss in the life of Emma she is treated with sympathy by the novelist. During her life the sole concern of Charles is ‘his reputation’, ‘fortune’ and ‘berth’s future’ (Flaubert 313). Emma commits suicide and does not realize her mistakes even after she is left by her lovers. The rites of passage does not appear in her life as she felt to be ‘disillusioed’ with ‘nothing’ to ‘learn , and nothing more to feel’ (Flaubert 35). The dilemma of Emma’s life, though, is that she fails to achieve perfect happiness and the victim of her rebellion was her daughter, Berth, who is bound to work in factory after the demise of her parents. Flaubert treats Emma as a woman who craves for wealth, joy and the superficial side of the things. The luscious style of life attracts her as the novelists describe ‘the silver dish covers’ that reflect ‘the lighted wax candles in the candlebra’ and the silk linen were the things that made her eyes glimmed (Flaubert 43). The ambitions of Emma lead her to sin and death are a part of western history of morality and religion (Llosa). The important aspect of Emma’s treatment of Flaubert is that the novelist portrays her character as a rebellious soul who is heroic in her own sense. Rebellion in Emma’s case’, says Llosa, ‘does not have the epic dimensions of that of the masculine heroes of the 19th century novel, yet it is no less heroic’ (Llosa). The attitude of the novelist towards the pivotal character is positive and he treats her as an Amazon of her own life but the fact is that Flaubert’s attitude inserts inverse imp act on the perceptions of the readers as they come to see her character as that of a lusty woman who bears no fidelity like that of women in other 19th century novels who came to compromise with the circumstances of their lives. The critics also criticize Emma Bovary for her impulses, her ‘incurable materialism’, her ‘predilection for the pleasures of the body’ than ‘soul’ and her ‘preference for earthly life’ which are also a part of a modern western woman (Llosa). ‘Here is the rebellion of an individual’, ushers Llosa, ‘and to all appearances a self centered one’ (Llosa). Emma Bavory represents women in 19th century society who are caught in unhappy marriages and aspire to obtain their wishes at every cost. Her story is that of a ‘blind, stubborn, desperate rebellion against the social violence’ (Llosa). She ‘violates the codes of her milieu’ only because she is ‘driven’ to act in the way as a consequence of her problems which she undergoes in her life (Llosa). The mastery of Flaubert lies in the fact that he links the thematic garb of the story with that of characterization. As the dominant themes of the novel include the struggle for independence by a woman, interplay between illusion and reality, theme of infidelity and betrayal. The interesting fact of Flaubert’s novel is that all of the themes are associated with the character of Emma Bovary who enjoys pivotal importance in the plot of the novel. This fact emphaizes the need to have a closer look at how is Flaubert’s own attitude towards the heroine of the novel and what he wants to imply through the portrayal of Emma. Emma is regarded as among the heroines about whose ‘appearance’ readers are ‘most likely to diagree’ (Barnes). Moreover Barnes finds it impossible to forgive Thackery for calling Bovary as heartless and callous. She is to be sympathized when she realizes that she is betrayed as she says to Rodolhe, ‘You never loved me. You are no better than the others’ (Flaubert 310). She was ;betraying, ruining herself’ for her ambitions (Flaubert 310). Flaubert shows that Emma’s engagements with the other men were due to the problems in which she was trapped and she was not disloyal to any one as Emma herself resolves to help her lovers when they needed, ‘I would have given you every thing. I would have sold all’ for the eternal love (Flaubert 310). Charles remains in the illusion that he had made her happy throughout her life, ‘Weren’t you happy? Is it my fault? I did all I could’ (Flaubert 316). The end of Emma’s life is presented with a divinity as ‘now’ a ‘twilight dimness was settling upon her thoughts’ (Flaubert 317) and she filled with joy on the ‘visions of eternal beatitude that were beginning’ (Flaubert 323). It was the ‘treachery’, ‘meanness’ and numberless ‘desires that had tortured her’, so she is rid of all the blames by the author (Flaubert 317). The character of Emma is presented by the author with such a sensitivity that it arouses the sympathies of the readers towards Emma’s character. How to cite What Does Flaubert Think of Emma, Papers

The Crucible the Great Gatsby free essay sample

GATSBY uses symbols to represent the hollowness of the upper class. East vs West is the first symbol he uses to make a separation between old and new rich. Another symbol are the unread books, which represents Gatsby as a fake; as a person who wants to show something he really isn’t. Daisy’s voice is the third symbol, and it represents the ambitious mind he had towards money. Money takes a fundamental role in the story, because thanks to it the characters change and become someone they really aren’t. Society has, indeed, a great part to play in shaping the identities of individuals. East vs west Egg made the separation between the social classes. â€Å"By comparison, West Egg is the locale of the American dream in miniature and East Egg is the home of those who are longtime captains of industry†. This was one of the reasons that shaped of each of the characters behavior. For example, Jay Gatsby didn’t have lots of money, but suddenly he was the most prestigious when compared to all of the characters. He thought that with all of his money the world could be the way he wanted to be and that he could get anything he wants. This reflects the kind of person he was and the carelessness he had. He didn’t care about others feelings nor something else, but money. This negligence was the first step for his hollowness, because later this lack of care will put people against him converting it into an obstacle in his life. In addition, the unread book reveals the real character of Jay Gatsby. Gatsby had an enormous library full of many books. Everyone was impresses and thought he was a very cultured man and intelligent. The real thing was that Gatsby hadn’t read the books and that he only had them as ornaments in his library. This shows the lack of genuineness of this character; he wants to show society the kind of person he really isn’t. With this example it shows the types of people the wealthy class are; they only care about putting a first class image in the society. This illustrates how they really don’t care about anything else but money. Other’s feelings were put aside and materialism as a priority. On the other hand, Daisy was ambitious, false, and superficial thanks to the money. In the story her voice was a symbol of her personality, when the narrator describes her of having a â€Å"voice full of money†. Unfortunately, her love of money drove her to finally decide in marrying Tom, again focusing on money and building a superficial relationship. On the outside, Daisy is fresh and pure just like the flower she is named after. However, in reality she is just like money in that she promises more than she gives. Thanks to her ambition, carelessness was very present in her person. Money drove her crazy; taking her to live an unhappy life because of it. By returning with Tom, and by not assisting to Gatsby’s funeral it clearly shows the lack of feelings she has and a person that is worthless. After watching The Crucible, one cannot help but wonder why when given the chance to confess to the accusations and live, did the characters choose to stay firm and die? For people today that question is not easily answered. In the past however, this was not a question at all. The answer is found within the strong religious background that most of the accused were raised on, and the feeling of pride and honor they felt in their hearts. John Proctor is the central character in the play. His tragedy is the most significant, for it emerges from a flaw deep within himself and is resolved by his own actions. John Proctor exemplifies the importance of a strong name through his actions and choices throughout the play; most significantly the fourth act when he chooses death over disgracing his name. Proctor shows the role of justice in his life, letting God be the judge of his actions in life and not their peers. Sometimes you have to stand for more. Throughout the play one of the central themes continues to be John Proctors, Giles Coreys, and Rebecca Nurses refusal to degrade their souls with lies of confession only to save themselves from the unjust accusations of witchcraft. In this time and era the people living in and around Salem, Massachusetts are from Puritan faith and live very strict lives. At the time of the witch trials in history there was still no separation between church and state, so the church had a major role in each individuals life. When Reverend Parris came upon the children of Salem dancing and conducting against their religion, they were accused of being in a pact with the devil by many of the towns people in the beginning. Rumors spread, and innocent people are charged of witchcraft. Some of the accused were, in every aspect, a perfect Puritan. Proctor does not want to confess to the lies he is accused of doing only to save his life. Proctor gets accused of witchcraft while trying to defend his wife, and he is later executed. For what is a name when you have no soul to go with it? That is what Proctor faces. The religious background of Proctor is the cause of his refusal to confess to the accusations toward him. Both Giles Corey and John Proctor believed in letting God be the judge of their faults. When Giles Corey refuses to answer to his indictment in order to preserve his lands ownership for his family, he is trusting in a higher power, God, even when death is his punishment. Proctor also feels this way, and when arguing with Danforth about his confession of adultery, he turns to God as his judge when he says, I have confessed myself! Is there no good penitence but it be public? God does not need my name nailed upon the church! God sees my name.

Pollution Prevention for Tannery Industry Essay Example

Pollution Prevention for Tannery Industry Paper The assessment identified following pollution prevention opportunities at this facility: recycling the spent chrome tanning wastes, oxidize the sulfide containing wastes, decreasing the volatile organic discharge by changing finishing materials, decreasing water use by batch washing, and using solid wastes from the waste stream as fertilizer. Chromium recycling. This step allows the collection of the spent chrome Nanning solutions, without dilution or contamination, for use in the pickle and tanning process. Since the tannery also tans splits, the spent chrome tanning solution can be used here as well. The tanning of splits results in very good fixation of chromium, so the concentration of chromium in the final effluent should meet effluent regulations. This system results in a saving of about 25 percent in the chromium chemicals used. Solvents. The suppliers of finishing products have developed water-based lacquers with significantly lower volatile solvent contents. These materials are now widely accepted as quality products, and their use is strongly advised. Process Water. In some hide wetting processes there is an opportunity to recycle the final rinses. The final rinse wastewater in this process is compatible with fluids used for the first wetting of the hides. Solid Waste. Elimination of solid leather waste discharges through the use optimizing in reconstituted leather will ease the burden on landfills. Capital Intensive Modifications. Eliminating sulfides from the effluent is very important, as they will corrode pipes, cause objectionable doors, and may cause fatal accidents. We will write a custom essay sample on Pollution Prevention for Tannery Industry specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Pollution Prevention for Tannery Industry specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Pollution Prevention for Tannery Industry specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The sulfide-lime solution, and washes from this process, can be collected without contamination from other solutions. These collected wastes can be placed in a tank and the sulfides oxidized by air with a catalyst. This method is effective and can destroy the sulfide in 4-8 hours. At this point the lime waste, with high BODY and suspended solids, can be used to neutralize the acid wastes that are being continuously discharged. The acid and alkaline wastes from the tanning process will react to produce a expectoration of much of the suspended lids and BODY. This is done with a mixing tank and automatic pH control. Coagulants can also be added at this point. The neutral streams can then flow to a primary clarifier for the removal of suspended solids as sludge. The sludge can be dewatered in a sand bed to more than 50 percent solids for disposal. Although this effluent is somewhat high in BODY, over 80 percent of the pollution load have been removed. The sludge is a good soil conditioner, and if used as such, will eliminate possible high disposal costs. Secondary Treatment. In the future, a secondary treatment system can be added for BODY removal. The secondary system need only be as large as needed for the clarified wastes, and it may consist of a trickle filter, a secondary clarifier, and/ or a filter press. Environmental and Economic Benefits implementation of the suggestions will lead to a number of positive environmental and economic benefits. Chromium recycling will decrease the chromium in the discharge by 80-90 percent. It decreases chromium to less than 3 MGM/l. Costs were estimated at $20,000 (US), savings at $60,000 per year ND therefore payback period of 4 months. The reduction of volatile solvents will decrease VOCE releases to the atmosphere by 60-90 percent. Changes to water usage patterns will decrease effluent volume by 20-40 percent. Elimination of solid leather waste discharges through the use of trimmings in reconstituted leather eases the burden on landfills. This decrease leather waste by 60-80%. Costs were estimated at $1 0,000 (US). Destroy sulfides by air oxidation decreases sulfide wastes by 95- 98 percent. Costs were estimated at $30,000. (US) With primary and secondary treatment, the BODY an be reduced by 75 percent.

Aesops Fable (ESL) Lesson Plan - The Ant and the Dove

Aesop's Fable (ESL) Lesson Plan - The Ant and the Dove An Ant went to the bank of a river to quench its thirst, and being carried away by the rush of the stream, was on the point of drowning. A Dove sitting on a tree overhanging the water plucked a leaf and let it fall into the stream close to her. The Ant climbed onto it and floated in safety to the bank. Shortly afterward, a birdcatcher came and stood under the tree and laid his lime-twigs for the Dove, which sat in the branches. The Ant, perceiving his design, stung him in the foot. In pain, the birdcatcher threw down the twigs, and the noise made the Dove take wing. Moral One good turn deserves another Key Vocabulary Words and Phrases bank of a river: the side of the river where you can standto quench your thirst: to drink when you are thirstyon the point of: just about to do somethingto drown: to die in the water because you cant swimto overhang: to be in a position over something elsetwigs: small branches usually with leaves attachedto perceive: to understandOne good turn deserves another: If someone does something to help you, you should do something to help him/her when possible. Questions/Discussion What did the Dove do for the Ant?What did the Ant do for the Dove?Vocabulary Building: Make a list of words related to these categories presented in the fable:​watertreesanimalsDo you have any stories/fables in your culture that has a similar message? If so, try to tell the story or fable in English.Tell a story of when you helped someone who helped you. Explain why.

Definition and Examples of Irish English

Definition and Examples of Irish English Definition Irish English is a variety of the English language that is used in Ireland. Also known as Hiberno-English or  Anglo-Irish. As illustrated below, Irish English is subject to regional variation, especially between the north and south. In Ireland, said  Terence Dolan, Hiberno-English means that you have two languages in a kind of unruly shotgun marriage together, fighting all the time (quoted by  Carolina P. Amador Moreno in How the Irish Speak English, Estudios Irlandeses, 2007). Examples and Observations Irish (or Hiberno-English) has distinctive varietal features of pronunciation, vocabulary, and grammar, although patterns vary considerably between North and South and East and West. In grammar, for example, . . . I do be is a habitual present tense and the form after is used in Irish English to record a completed act or to express recency: thus, theyre after leaving has the meaning of they have just left.(R. Carter and J. McRae, The Routledge History of Literature in English, 2001)[A]lthough the knowledge of Irish among the majority is, in general, very poor, there is a curious habit of flavouring ones speech by adding a few words from Irish, what is sometimes called using the cà ºpla focal (Irish couple of words) . . ..Sugaring of ones language with Irish words must be distinguished from genuine loans from Irish. Some of these are long attested such as colleen Irish girl, leprechaun garden gnome, banshee fairy woman, all part of sentimental Irish folklore.(Raymond Hickey, Irish En glish: History and Present-Day Forms. Cambridge University Press, 2007) Northern Irish English I’m afraid rural dialects in the south carry a stigma of being unacceptable to educated people, whereas in the North I have heard doctors, dentists, teachers and lawyers lace their speech with either Ulster Scots or Northern Irish English. Examples of Northern Irish English: Seamus Heaney has written of glar, soft liquid mud, from the Irish glr; glit, meaning ooze or slime (glet is more common in Donegal); and daligone, meaning nightfall, dusk, from daylight gone. I have [heard] daylight-falling, day-fall, dellit fall, duskies and duskit, also from Derry. (Diarmaid Ó Muirithe, Keep Your Ears Open and Youll Have a Sonsy Holiday. The Irish Times, Aug. 26, 2009) Southern Irish English Some well know known characteristics of the grammar of southern Irish English include the following: 1) Stative verbs can be used with progressive aspect: Im seeing it very well; This is belong to me. 2) The adverb after can be used with a progressive where a perfective would be used in other varieties: Im after seeing him (Ive just seen him). This is a loan translation from Irish. 3) Clefting is common, and it is extended to use with copular verbs: It was very well that he looked; Is it stupid you are? Again, this shows a substrate effect from Irish. (Michael Pearce, The Routledge Dictionary of English Language Studies. Routledge, 2007) New Dublin English The term Dublin English may refer to any one of the varieties of the  English language  used in Dublin, Ireland.   -  There can be little doubt that the spread of features of new  Dublin English  has accelerated considerably in the past few years. . . . Apparent time study of Dublin English shows that female speakers over 30 do not always, and those over 40 rarely, have the features which are so indicative of new Dublin English. In the recordings for  A Sound Atlas of Irish English  nearly all females under 25, whose self-image appeared to be one of urban modernity, showed the new  pronunciation. . . . [W]e are dealing here with a fairly unified, structural realignment of the entire  accent  of southern Irish English and not just one or two minor changes in pronunciation. (Raymond Hickey,  Dublin English: Evolution and Change. John Benjamins, 2005) -  The changes in  Dublin English  involve both  vowels  and  consonants. While the consonant changes seem to be individual changes, those in the area of vowels represent a coordinated shift which has affected several elements. . . . To all appearances this started about 20 years ago (mid 1980s) and has continued to move along a recognisable trajectory. In essence, the change involves a retraction of  diphthongs  with a low or back starting point and a raising of low back vowels. Specifically, it affects the diphthongs in the PRICE/PRIDE and CHOICE  lexical sets  and the monophthongs in the LOT and THOUGHT lexical sets. The vowel in the GOAT lexical set has also shifted, probably as a result of the other vowel movements. (Raymond Hickey,  Irish English: History and Present-Day Forms. Cambridge University Press, 2007) Also  See Characteristics of Irish-English GrammarDouble PluralDublin EnglishEnglish Around the World: Irish-English GrammarIt-CleftNotes on English as a Global LanguageRelativization

Do you think there are genuine moral dilemmas Why Essay

Do you think there are genuine moral dilemmas Why - Essay Example This paper will utilize different ethical theories and prove that genuine moral dilemmas exist. One of the most obvious proofs that genuine moral dilemmas exists lies in the fact that there are numerous ethical theories, each of which adopted a different point of view on the same situation. That is why it may be important to analyze the exemplary approaches to support this point. The first theory that will be engaged is called Deontological Ethics and is closely connected to the legacy of Immanuel Kant. This German philosopher developed an idea that life of a person should be guided by a necessity to adhere with the duty1. There is no one strictly defined duty, it is rather a set of various universal maxims that adherence to which defines whether an action of a person should be seen as a moral one. The next concept that also was developed by him is titled categorical imperative. Indeed, in the view of Kant, actions of a person should be guided by categorical imperative which is the necessity to choose the right action regardless of the circumstances or the negative consequences that this might bring for a person. As one can clearly see, this is a rather rigorous position that makes a clear judgment about the significance of a particular action. So, the latter will always be viewed as a moral or an immoral one, regardless of the general context of the situation. Speaking of moral dilemmas, one might argue that this theory is a rather useful one since it will always be able to prove a clear answer to a dilemma. Considering the name of this ethical theory, one might guess that it places a significant emphasis on the consequences that an action brings. The same idea was explored by John Stuart Mill in his Utilitarianism who claimed that the morality of an action should be determined by the amount of utility that it brings2. That is why it is quite understandable that the action

ASSIGNMENT 2 Essay Example | Topics and Well Written Essays - 1000 words

ASSIGNMENT 2 - Essay Example Inventions are integral in peoples’ lives as they assist in making work and life easier. In the modern world, we disregard many things and do not concentrate to understand that most of today’s advances are based on past inventions. Such inventions have tremendously accelerated human progress and laid a concrete foundation for the basis of contemporary discoveries. The Chinese culture is one of the few worldwide cultures that can be credited for their immense contribution to the advancement of human progress. Among the Chinese inventions that I rate as the greatest of the ancient nation are gunpowder, tea, compass, paper, pasta, alcohol, wheelbarrow, kites, seismograph and printing (Challen, 2005). These inventions are among those that I rate in top ten as they are offering significant contributions and influence in the modern world. Question 2: I believe that the following four ingenious inventions are among the best innovative forms, to arise from the ancient Chinese p opulations. Gunpowder is one of the legendary Chinese inventions, the compass which is an integral directional component, tea which is a worldwide beverage and alcohol which is a prominent social drink. Although all the mentioned ten inventions are significant to society, these four inventions stand out because of their daily importance in people’s lives, both at work or at home. Question 3: The four inventions that I nominated from the selected ancient Chinese inventions are integral because of their useful contributions’ and relevance in the modern world. Gunpowder Arguably, the most recognized ingenious Chinese invention, gunpowder was accidentally invented by alchemists who were searching for a concoction to achieve human immortality (Challen, 2005). Contrary to what the alchemists wanted to obtain, which is human immortality, they ironically ended up achieving quite the opposite, an invention that could easily kill. First gunpowder was created from a mixture of sa ltpeter, sulfur and charcoal and was considered as the most significant military technique compiled by Zeng Goliang. It was used to create gunpowder explosions, which were also used for the fireworks. The Chinese used gunpowder as indicator flames and firecrackers prior to proposing it for the military use in elementary grenades. With time, the gunpowder technology spread to the other parts of the world, especially the Europe. It was used during the Mongol war. The Europeans used the gunpowder in cannons (Clark, 2012). Although the Chinese possessed early knowledge of explosives, as well as the rules of their application, they did not practice weaponry expansion to the extent which the Western nations reached. The Europeans ironically managed to overpower the Chinese by using cannons with gunpowder that were invented by the Chinese. In the modern world, gunpowder is used by the government forces to fight criminals and terrorists, to ensure the safety of the population (Diamond, 2007 ). Gunpowder is used in bullets which is a lethal weapon that can kill in an instant. The Compass It sometimes leaves me to wonder, where the world could be, if there was no compass. The compass ensures that we are always headed to the right direction and that people do not get lost. This is one of the inventions that the Chinese have helped in the world development. The Chinese produced the compass to

International Journal of Business and Management Essay Example for Free

International Journal of Business and Management Essay As one of the most successful fast food chain in the world, throughout the development of McDonald’s, we could easily identify many successful business strategy implementations. In this paper, I will discuss some critical business strategies, which linked to the company’s structure and external environment. This paper is organized as follows: In the first section, I will give brief introduction to the success of McDonald’s. In the second section, I will analyze some particular strategies used by McDonald’s and how these strategies are suitable to their business structure. I will then analyze why McDonald’s choose these strategies in response to the changing external environment. Finally, I will summarize the approaches used by McDonald’s to achieve their strategic goals. Keywords: Strategy, McDonald’s structure Introduction McDonald’s, originated in California, USA, 1954, has become one of the most recognized and respected brands in the world. The success achieved includes that they have established more than 30,000 franchising stores in 119 countries, serving more than 47 million people each day, and generating about $15 billions revenues annually. McDonald’s also continuously enhances its brand imagine through different social activities and the sponsorship of special events and sports i.e. as a major sponsor of the world cup since 1994 and the Champions League football in England from 1996 to 2000.(www.McDonalds.com) How can McDonald’s achieve such success? There are many formulating strategies, which we could use for our analysis of their recipe of success such as Porter’s competitive strategies model, which includes differentiation and low-cost leadership; or Miles and Snow’s ‘strategy typology’, which defined prospector, defender, analyzer, and reactor strategy. Obviously, it is extremely important for McDonald’s to choose the most appropriate strategy to be successful. From my personal point view, to be an Analyzer is the most suitable strategic position for them to develop their business as a whole especially when they facing an extreme complex continuously changing world. As Miles and Snow defined that â€Å"The analyzer tries to maintain a stable business while innovating on the periphery. It seems to lie midway between the prospector and the defender. Some products will be targeted toward stable environment in which an efficiency strategy designed to keep current customers is used. Others will be targeted toward new, mor e dynamic environment, where growth is possible.† (Richard L.Daft) It is also very important to consider how McDonald’s applies these strategies and how their strategies interact with their business structure and the external environment. 1. How McDonald’s business structure influences its strategy? The McDonald’s business structure is based upon a geographic structure. When log on their website, you will be asked to choose the country that you are interested in. Actually, McDonald’s divided its operations into five geographical divisions. (www.McDonalds.com) International Journal of Business and Management November, 2008 As shown in above pie charts that around 65% of McDonald’s restaurants and approximately 75% of its revenues are generated in the United State and Europe. So, to McDonald’s, the most important strategic approach for maintaining its leading position is to keep their major markets at the same time expanding their business into the other emerging markets. However, different consumer groups in different countries may have very different tastes and/or requirements. So each full functional geographic unit of McDonald’s was required to wholly response for producing and marketing its products in that region. Through this regional structure, McDonald’s could not only satisfy the local consumers’ needs in different geographical areas but also pursuing ‘maximum local development’. Actually they produce and market slightly different types of products in different areas, and they even have different prices. As Jim Skinner, the vice-chairmen of McDonald’s illustrated that ‘if you are looking for a command center with one push button that operate our restaurant in every corner of the world, you won’t find it’. However, their philosophy of QSCV-quality, service, cleanliness and value is same for everywhere. And McDonald’s targets the similar consumer segments that need fast service, affordable price and good standard hygiene. So their main products are similar in most countries, where they provided service, including beef, chicken, bread potatoes and milk. As the consumers in different countries having different foods requirements, McDonald’s keep launching new products for their regional consumers. In this case China and France can be very good examples. 2. McDonald’s in China: In 1990, McDonald’s opened their first store in shenzhen (near HongKong). But before they actually started their business, McDonald’s had already carried out 5 years business research and all sorts of information gathering such as the income level of the Chinese people, the kind of foods they enjoy etc. Moreover, their re-design of the counter, chairs and desks also reflected their considerations of the height and body shape of Chinese people. They made lots of efforts to promote their American burgers, and wanted to repeat the same success in China market as they has done elsewhere. Unfortunately, they are not as successful as KFC, their biggest rival, in China now. There are lots of reasons to explain it, one important issue which has once been ignored by McDonald’s is that Chinese people are more prefer chicken dishes than beef burgers, which are their main products. After identified this problem, McDonald’s has tried to adapt more Chinese tastes by adding more chicken meals into their menu for attracting more customers.(Chinese website) 3. McDonald’s in France: In France, where customers has been resentful of the fast-food chain’s incursion, McDonald’s has boosted it sales by remodeling restaurants i.e. hardwood floors, wood-beam ceilings, comfortable armchairs, and also by adding new menu items such as espresso, brioche and more upscale sandwiches. Actually they have successfully responded to the preferences of the local area. (Richard L.Daft) In the other countries the situation is the same. For example, in Canada, McDonald’s has introduced new Canadian feature breakfast. In Belgium, the McCicken Premiere has been added to the menu. Although McDonald’s has been regarded as the ultimate example of standardization for the world market. 4. How the strategy is influenced by external environment? The external environment can be divided into several sectors. In this section, I will only discuss two important parts: competitors, social concept (healthy problem) and uncertainty situation, which can greatly influence McDonald’s strategies. Then at the last part of this section, I will discuss one particular strategy they used which served for their future development purpose. Competitor: It’s unlikely that McDonald’s can always be No.1. In an annual consumer satisfaction survey, McDonald’s has been scored dead last among fast-food restaurants since 1992. In the fourth quarter of 2002, McDonald’s disclosed its first-ever quarterly loss, one reason why McDonald’s is struggling is that the consumers began to switch to its competitors, such as Burger King, Wendy’s, and Subway. These companies emphasized on offering fresher, hotter, high-quality foods at lower price with faster service. On the other hand, McDonald’s decided to close 719 poorly performing restaurants around world. All of these simply proved that McDonald’s might no longer be competitive in the fast-food market. And if McDonald’s cannot adapt external environment change, they might be gradually diminished and even replaced by other competitors. In order to keep their market share, increasing sales and profits. McDonald’s has to respond to the threat of competitors. In 2003, McDonald’s offered the McGriddles sandwiches in the US and the Canada feature breakfast. Meanwhile, McChicken Premiere and a zesty chicken have been introduced in the UK, France, Italy and Belgium. McDonald’s was trying to satisfy customer’s desire for premium products at affordable prices. Furthermore, McDonald’s is providing more choice with respond to offer ‘ Happy Meal’ to keep the children. For example, Happy meal now including chicken selects, and no-sugar –add fruit drink (juice and low-fat drink) and also to produce McDonald’s coffee which appeals to adult. Those products have been made to attract existing customer and develop new customers.(www.McDonalds) Moreover, in addition to the innovative menu, McDonald’s is also rebuilding and even relocating some of their restaurants to make the environment more attractive. At the same time, McDonald’s is differentiating itself by creating 73 Vol. 3, No. 11 International Journal of Business and Management more relevant experiences such as allowing the customers to access the Internet with the wireless technology platform. This innovative way not only attracts the teenagers, but also perfectly fitting the modern professionals’ requirements. Social problem –healthy issue With the economic development, people’s living standards have increased dramatically these years. People are becoming more concerned about their health issues. It cannot be denied that McDonald’s has attempted to make itself more convenience for the people. However, people also believe that such kinds of fast food are not good for their health. The world health organization‘s report presented that those food not only can cause the obesity of children, but also is part of the reason of causing cancer. Healthy issues became the biggest stumbling block to the development of McDonald’s. Customers were switching to healthier offering, such as Subway’s sandwiches, or KFC’s mashed potato instead of fried potato. McDonald’s has responded to this healthy trend. In order to compete, McDonald’s has added salads and other lighter options into their menu. If a mother comes in, she is not only buy the happy meal for her children, she will also be likely to buy herself a meal too .the lighter options also encourage existing customers to come back more often, because there is a greater variety of choices. Focus on Children No matter how different the tastes and the local needs are, McDonald’s has paid considerable attention to the children in every country. They built ‘happy land’ for them, offering fantastic â€Å"happy meals† with novelty toys to them. Furthermore, McDonald’s has just launched computers with games that were designed to inspire the children’s imagination at the same time shape their personal characteristics. There are three main reasons for McDonald’s to focus on the children: (1) Children are one of the biggest consumers groups to McDonald’s. And McDonald’s has been regarded, as their favorite place to go .The brand culture â€Å"happiness† is known by children. (2) McDonald’s believe that focusing on children can build the stable business, and will provide the best engine to encourage the whole family to come to McDonald’s. For example, one happy meal for a child only cost $ 5 but McDonald’s can produce more new products in addition to happy meal to offer the whole family. (3) By Building a brand loyalty with the children, McDonald’s more likely to be successfully today and in the future. In my opinion, McDonald’s is not just selling the happy meal to children; it is selling the American culture to the children – the enjoyable individual life. Actually this strategy with focused children segment is fully worked for their future development purpose. Whatever how the environment changes this strategy can always develop future generation customers’ loyalty. And the â€Å"happy children† can also bring in the whole â€Å"happy families†. Conclusion To sum up, there is a strong possibility that if the company fails to recognize the new competitions, shifting of consumer interests, and the social trends or innovative technologies, it will loose its market share. Previously, McDonald’s emphasis on adding new restaurants for near 5 years, more than 50% of increase in new restaurants opened. Unfortunately, there was only 2% of increase in the sale of the food. So, in the year 2003 McDonald’s decided to change its focus on increasing sales at existing restaurant and reduced capital spending which allows for a sizeable amount of cash be returned to shareholder. For achieving their objectives, the McDonald’s strategy should be attract more new customers, encourage existing customers to visit McDonald’s more often, build brand loyalty and, ultimately, create enduring profitable growth for the company. References Edstrà ¶m. A., Galbraith, J.R. (1977). Transfer of managers as a coordination and control strategy in multinational organizations. Administrative Science Quarterly, 22, June, 248-263. Egelhoff, W.G. (1984). Patterns of control in U.S., U.K. and European multinational corporations. Journal of International Business Studies, Fall, 73-83 Fatehi, K. (1996). International Management, New Jersey: Prentice Hall. Geringer, J.M. Hebert, L. (1989). Control and performance of international joint ventures. Journal of International Business Studies, Summer, 235-253 Hodgetts, R.M., Luthans, F. (1994). International Management, New York: McGraw-Hi Richard L.Daft,(2005).Organization Theory and Design, 8th edition, Thomson ,south-western(Chapter 10) Mead, R. (1994). International Management. Cross Cultural Dimensions, Oxford: Blackwell. http://baike.baidu.com/view/4676.htm

Emma Goldmans Speech -- essays research papers

Few people are fearless speakers. As students, we generally feel the rumble of butterflies in our stomachs, but the most we have to lose is a good grade. For Emma Goldman, the stakes were considerably higher. She had the daunting task of speaking to secure her own freedom when she was placed on trial for obstructing the draft in 1917. The country was awash in patriotism, and she was prosecuted as an enemy of the state. When preparing her speech, she realized that a seated jury would be a microcosm of the country's national spirit. Jurors may have had children or loved ones committed or lost to the Great War. Her position, though heartfelt and eloquently expressed, with an attempt to express her own patriotism, was subversive and threatening to the population. Although many of her words may have angered the jurors, Goldman made the key points of every topic that she discussed very clear and easy to understand. She was able to talk about her stances, and use powerful language and various sources to help the jury understand why she held certain ideals. When describing her opposition to war, Goldman stated that "all wars are wars among thieves who are too cowardly to fight and who therefore induce the young manhood of the world to do the fighting for them." Also, Goldman goes to great lengths to clearly depict the fact that she was not acting in a violent manner. She used imagery, such as the officers who went to arrest her finding "Alexander Berkman and Emma Goldman, in their separate offices quietly seated at their desks, wielding not the gun or the bomb or the club or the sword, but only such a simple and insignificant thing as a pen." Goldman also makes it very clear why she does not believe that the war should co ntinue. She claims that it is "not a war for democracy. If it were a war for the purpose of making democracy safe for the world, we would say that democracy must first be safe for America before it can be safe for the world." By repeating this idea throughout her speech, Goldman emphasizes why she behaved in the manner that she did. She also explains that "the war going on in the world is for the further enslavement of the people." Goldman works to point out that "the fight began in Australia and conscription was there defeated by the brave and determined and courageous ... ..., [and] which expresses itself in prisons." During this point in American history, where the nation's pride was sweeping the nation, the last thing Goldman should have done was criticize the United States. These accusations against the country, although they were her belief, went against the accepted norms and rules of the time. By continuing to behave in such an antagonistic manner, Goldman makes the jury feel like it needs to vindicate its country and punish her. Emma Goldman's remarks may have infuriated the jury, and this may have proved too big an obstacle to overcome. Jurors may purport to be impartial, but they carry within them a belief system that is threatened by a revolutionary perspective. Goldman's organization and logic was compelling, and her persuasive skills were impressive. It was a wise decision to portray herself as pro- America. But Goldman's failure was to underestimate the depth of commitment that Americans had at this time to the War effort. To allow Goldman's opposition to the government system of conscription would mock the sacrifices of loved ones. Despite an eloquent defense, Goldman was not able to overcome this bias.

Whirlpool Europe

Whirlpool Europe Harvard Business School Case Study 9-202-017 The introduction of an Enterprise Resource System (ERP) [pic] ANSWER TO QUESTION 1: The Enterprise Resource Planning System is a cross-functional information system that represents an important development for Whirlpool and an important area of activity for the information management function. Instead of focusing on the information processing requirements of business functions, ERP software focuses on supporting the business processes involved in the operations of a business.The introduction of enterprise-wide computer networking makes it possible to control all major business processes within a single software design. ERP systems are commonly composed of four major parts, covering accounting, manufacturing, sales and human resources. This forces organizations to operate along business processes. Three activities that need to be carried out in order to try to match supply and demand, with which ERP system helps: 1. Forecas t demand 2. Plan the level of capacity that the operation is likely to need to meet the forecast demand, both in the long and the short term. . Control the use of that capacity. This involves the allocation of people, equipment and other resources to the various work tasks to ensure the smooth running of the operation in the short term. There is a number of benefits that Whirlpool foreseen to gain, from the introduction of an ERP system, in various tangible and intangible areas. Observable tangible benefits come from lowering costs for data communication and telecommunication. In addition, there are intangible benefits associated with improved flow of information throughout the organization.However, increased user satisfaction and response times compensate the system complexity and potential data inconsistencies. Being an integrated solution, ERP, grants benefits from increased efficiency, and improved quality, productivity and profitability. ERP software penetrates functional depar tments and can be extended along the supply chain to suppliers and customers. The ERP system, being an industrial software, helps a business manage the important functions of its business, including product planning, parts purchasing, maintaining inventories, interacting with suppliers, providing customer service and tracking order.Hence, a smoother and more transparent flow of all of these activities will mainly enhance monitoring of the supply chain. The following table reflects a smooth presentation of Whirlpool’s foreseen benefits: |Benefits |Description of expectations upon implementation of the ERP system | |Working Capital Reduction |Make its supply chain more transparent and efficient. | | |As a result, eliminate 8 days sales of inventory (DSI) of allocated and reserved unites, 9 days of transit and 3 obsolete. | |Reduce 12 days of inventory in each wave. | |Revenue and Gross Margin |Increase product availability by: | |Increase |making the supply chain more visible a nd | | |integrating sales forecasting and inventory management. | | |Enable the company to realize an increase in unit sales equal to 25% of the improvement in product availability. | |The incremental sales would contribute to increasing the profitability of Whirlpool Europe. | | |A 0. 25% gross margin increase by the second year after implementation. | |Benefits |Description of expectations upon implementation of the ERP system | |Other Cost Savings |Simplify the processing and management of customer orders. | | |Reduce the 79 order desk employees by 18%, at an average cost of $40,000 per year per employee. | |Simplify the accounting function and result in a 15% reduction in the 60 finance employees. Expected cost saving was | | |$45,000 per year for each employee that was eliminated. | | |Reduce inventory, thus warehouse space could be reduced by 15%. | | |Reduce the number of returned units by eliminating shipping errors. | | |Reduce bad debt expense and information system expens es. |From Exhibits 3 and 4, we can also analyse the following: †¢ The â€Å"West† wave enjoys the lowest DSI; as a result, it enjoys the highest rates of units sold, revenue and accordingly margin. Unfortunately the product availability percentage is low at this stage –relatively speaking- (only 73. 5%). Whirlpool targets 92% of product availability with the introduction of the ERP system. †¢ The â€Å"Central† wave has the highest DSI, thus it is most likely to be the number one beneficiary from the DSI reduction resulting from the introduction of the ERP system. It is logical to notice that the â€Å"West† and â€Å"South† waves will notice benefit of 40% improvement by the second year of implementation; this is simply because they have already enjoyed the two lowest rates of DSI even prior to introduction of the ERP system. Similarly, the â€Å"Central† and â€Å"North† waves would notice the improvement of 40% immediatel y on implementation; again this is because they both had had the highest DSI prior to introduction of the ERP system. ANSWER TO QUESTION 2:Whirlpool has carefully considered the capital expenditures, depreciation time of capital equipment as well as implementation requirements and costs (employee training, creation, testing and documentation of new business process and installation of the ERP software). This logical calculation helps out the company to evaluate the results of introducing the ERP system and estimate its profit prior to making the decision, because such innovative decisions must be profitable; and if not, they should not be introduced.Whirlpool has done a long-term capacity planning, which is concerned with decisions that take a long time to implement, and with large amount of capital investment, such as installing the ERP system. Whirlpool has carried out operations scheduling by allocating people to processes in order to get the work done, with the following objecti ves: †¢ The product or service is delivered on time †¢ The operation performs smoothly, giving optimum efficiencies †¢ The cash flow involved in the operation is balanced. The following table shows Whirlpool’s Capital Expenditures: [pic]Figures above in US$000 Depreciation = 0. 2 million as of the third year, for 5 years The following table shows the Operational Costs: [pic] Figures above in US$000 Taking into consideration the forecasted other expense savings, the operational expenditures would be as shown in the Grand Total below: [pic] Figures above in US$000 From the figures above, we can conclude that Whirlpool would absorb resources and incur costs through balancing out the operational costs against the operational savings, as follows: IT Equipment & Software: Whirlpool will pay high costs for the equipment over the first four years of implementation. It will also buy software license for the first two years; this is for the servers and clients. On top of this comes the license maintenance which starts immediately on the second year of implementation and remains paid on an annual basis. This is extra cost that Whirlpool will have to cover and justify by long-term planning and reaching a point where all this extra cost is paid back. This is explained in the following points. Human Resources: Hiring consultants for the installation and boosting of the system. Number of consultants does not remain the same, but rather reduces over time. Consultants are expected to train staff, thus their cost will end once Whirlpool’s own trained staff continue doing the job. Conclusion: consultant’s cost stops by the fourth year of implementation. †¢ Using current employees, 50 of them, reduces the cost of hiring new ones. Building their capacity at an extra cost is more feasible than hiring and training fresh ones. Operations & Accounting: Ongoing operation and license maintenance costs would increase over time, but this is met by the reductions foreseen through: o Simplifying the processing and management of customer orders. o Reducing the 79 order desk employees by 18%, at an average cost of $40,000 per year per employee. o Simplifying the accounting function and result in a 15% reduction in the 60 finance employees. Expected cost saving was $45,000 per year for each employee that was eliminated. Reducing inventory, thus warehouse space could be reduced by 15%. o Reducing the number of returned units by eliminating shipping errors. o Reducing bad debt expense and information system expenses. From the above, it is obvious that the new operational costs are balanced with the operational savings; thus by the 2005 Whirlpool would cover the operational cost of implementing this system and start benefiting as of 2005 onwards. This is seen in the positive figure under the Grand Total (103). ANSWER TO QUESTION 3: The main highlights of the study are: 1.Capital expenditure: This includes all payment that will be mad e for the project which is in this case the price of the capital equipment and software licenses (see table below). [pic] Figures above in US$000 2. Revenue: which is the inflow of assets such as cash, amount owed to a business by debtors or reduction in abilities that arise as a result of trading operations. In this case revenue increase is expected because of implementing the application. Such increase in the revenue will be a result of integration, error reduction, inventory saving, etc. 3.Cost of goods sold: this is the cost of the goods bought then sold to customers, like transportation, storage, maintenance, etc. 4. Operating expenditures, as in the following table: [pic] Figures above in US$000 The table above shows two contrasting calculations during the implementation of the ERP system: A) A reduction of: – order desk employees (0. 18 X 79 X $40,000) – finance employees (0. 15 X 60 X $45,000) – Warehouse space by 15% – Eliminate shipping errors , reduce returns by (30 X 0. 03 X units sold) – Reduce bad debt expenses – Reduce information systemsB) An addition of: – license maintenance fees to start on 2000 by $0. 1 million each year and increased by 0. 1 each next year, – fifteen consultant in 1999, nine in 2000 and seven in 2001, four for following year (average monthly cost is $15,400 X 12 month X number of consultants), and – three person task on 2000 till 2004 on $600,000 a year. 5. Depreciation expense: This is the portion of the cost of fixed assets that has been used up in generating revenues recognized during a particular period. The depreciation rate is 20% over five years (capital expenditure X 0. ). We have to be careful to stop depreciating capital expenditure after 5 years from the year capital expenditure was added, i. e. capital expenditure of 2000 is depreciated by 2005. 6. Taxable earnings: Which is the Sum of Revenue – (Cost of goods sold + Operation Expenditure + D epreciation Expense). 7. Taxes: Each company has to pay their own tax on profit, the calculation of the tax would be based on the profit of the year (Taxable Earning X Profits Tax Rate). 8. Earnings after taxes: This is the profit minus taxes to be paid which means (Taxable Earning – Taxes). . Add back depreciation: This is the same amount of depreciation but in positive value. 10. Cash flow from operations: This is equal to earnings after taxes + the add back depreciation. 11. Reduction in need for Inventory: This is the result of DSI reduction by 12 days, and as a result warehouse space reduction of 15%. 12. Cash flow: This is the total of the transactions (Capital expenditure + cash flow from operation + Reduction in need for inventory). This is the Profit amount which starts in 2001. 13.Discount Factor: This is the rate applied to future cash flows to derive the present value of those cash flows (1/(1+r)n) where r is discount ratio and n number of years. This factor keeps reducing over time. 14. Discounted cash flow: This is the value of cash flow in the coming years which equal to (Cash flow X discount factor) = Present value for that year. 15. Sum of discounted cash flow: This is the NPV (Net Present Value) which is the total discounted cash flow from 1999 till 2007. NPV is a method of investment appraisal based on present value of all relevant cash flow associated with the project.To decide whether the project is acceptable (profitable) we check the NPV (sum of discounted cash flow). In our case it is a positive figure with 23. 883, which means that the project is acceptable and profitable. Recommendation: I recommend Whirlpool corporation to proceed with the implementation of the proposed ERP system, because the NPV is positive (>0), which means that the project will add income to the company starting from the third year (2001) onwards, and as a total cash flow after taking consideration the risk, inflation and interest rates included in the discounted factor.Please double click on the table below to see how all the calculations above are incorporated. [pic] ANSWER TO QUESTION 4: Please double click on the table below to see how all the changes are incorporated. [pic] From the changes we’ve incorporated in the sheet above, we can conclude that: The higher we increased the discount rate the more we reduced the NPV: †¢ When the discount rate was 9%, the NPV was 23. 883. †¢ When the discount rate was raised to 15%, the NPV went down to 5. 824. The IRR is the discount rate which will give us an NPV of exactly zero.If the discount rate were zero, the NPV would be the sum of the net cash flows. No account would be taken of the time value of money. However, if we assume increasing discount rates, there is a corresponding decrease in the NPV of the project. When the NPV line crosses the horizontal axis there will be a zero NPV and the point where it crosses is the IRR. From several trials on the amended sheet, the following table and charts are resulted: |Discount Rate |NPV | |9% |23,883 | |15% |5,824 | 23% |1,560 | |25% |712 | |27% |(29) | From the table and chart above, as well as from excel calculations we notice that NPV equals zero when the IRR equals 26. 82. On the other hand, since the IRR here is 26. 82%, which is > cost of capital (15%), we conclude that the project is accepted. Recommendation: I would recommend Whirlpool to consider the low discount rate if it seeks good return on its investment; otherwise the high discount rate would cause failure of the project. Answer to Question 5: Business graduate skills outcome |Example of how work on this TMA has contributed to my |Self-assessment of current level of skill – | | |skills development |high/medium/low; any actions to be taken | |Using examples and analysing case studies to enhance |Through referring back to the module as well as the |Medium, more analysis would result in higher | |understanding, support conclusion s and illustrate |accounting text book, I was able to understand a lot of|understanding. |issues concerning business functions in |accounting concepts, even prior to the lecture itself. | |organisational contexts | | | |Problem solving and decision making |When calculating the depreciation, a lot of trials took|High | | |place before finding the lost hook, which was the | | | |depreciation over 5 years is calculated from the first | | | |year expenditures are spent! | |Understanding the way in which numbers are used in |I had an idea on this before, but not with such |Medium, more accounting practices are | |the core business functions |details; this TMA has enhanced and broadened my |required | | |understanding. | | |Interpreting spreadsheets for managing numbers and |From this TMA I learned how the various calculations |Medium, it took me a while to come up with | |quantitative analysis |and formulas are made and how substantial accountants |the calculations in the spreadsheet and | | |are in the decision making process. |linking them together. | ———————– [pic]

All Quiet on the Western Front Essay

Paul Baumer’s experiences of the war transforms him into someone of whom some may describes as lacking in expression, immoral, and maybe even a systematic automaton. These traits are often emphasized throughout his duty in World War II and are even furthermore supported through harsh traumatic incidents. But like all young adults, his innocent mind was concealed from the true face of war, and before such time, he was like any other teenage boy. It is evident that he was particularly interested in school and would sometime recollects back to his regular life, such as things â€Å"that [is]at home in the draws of [his] writing table lies the beginning of a play called ‘Saul’ and a bundle of poems† (19). However, once he joined the army, he lose all sight of such pleasure and as the global conflict drags on deeper, his range of expression begins to narrowed into what was only necessary, and his daily routine soon becomes systematic. He changes so much that he ceased to see the light of all things, and his thoughts and actions soon turns into that of immoral kinds. However, even though the darkness of war soon engulfs most of his conscience, there still lies a small light of hope, the light of his genuine human soul. Many cannot realize the terror war brings, and often, the soldiers are the one who are the most affected. The journey endured in combat can draws one’s hopes out and input fear and reinstall the human instincts as one thinks purely of survival. But unlike most, Paul began such journey at a very young age, and was not yet ready to experience the world. He has yet to even see the real world, but quickly jumps into the middle of the world’s largest conflict. The training camp was the first step to the extraction of his personality. After weeks of preparations for the front, Paul and his friend soon realized that â€Å"what matters is not the mind but the boot brush, not intelligence but the system, not freedom but the drill† (22). The boys soon divert back to their ancestor’s state of mind, an era where survival of the whole is the first priority while anything else comes afterwards. Beneath the wall of apathy Paul has built up, there still exists a spark of humanity. Paul can still feel things like grief and over the death of friends like Kat, where Paul is stunned to learn that Kat is dead, â€Å"Do I walk? Have I feet still?† Paul’s emotions, although restricted, are still there. Paul tries to preserve himself and his soul throughout the war in the hopes of making the world a better place. Although he knows that he probably won’t succeed in his goals because he and the rest of his generation are so beat down by the loss and horror of war, â€Å"†¦we will grow older, a few will adapt themselves, some others will merely submit, and most will be bewildered; the years will pass by and we shall fall into ruin† the fact that he still hopes and cares, â€Å"But perhaps all this that I think is mere melancholy and dismay, which will fly away†¦ enough to want to fix the problems that started this war and maybe even prevent others from going through this ever again† shows that even at the worst of times, shows that Paul manages to preserve his humanity (294). In another occasion such as when one of his comrade, Kemmerich, dies, he channeled his thoughts toward the justification of Muller claiming his soon deceased friend’s boots. Although Paul did express some sympathy towards his dying friend, it seems almost artificial as he quickly turned his attention towards a more important matter, at least in his mind, the matter of Kemmerich’s belongings. He begins to speculates about who should claim what and should they really be claiming it. Of course, the rule of survival conjures up in his mind, and he remembered that â€Å"†¦the boots [were] quite inappropriate to Kemmerich’s circumstances, whereas Muller [could] make good use of them† (21). He even went further to justify the claim by stating that, â€Å"we have lost all sense of other considerations, because they are artificial. Only the facts area real and important for us. And good boots are scarce† (21). This presents a concept derived from the war, in which personal thoughts and individualism is limited and physical survival is accentuates. In a indirect way, his last thought depicts the barbarism of war, that way Man steps back in development and his conscience becomes simple; he only view upon on his needs and nothing else. For war is a two sided coin, with one side, the objective is seen as the motive, while on the other side, a sacrifice must be made to achieve the objective. But ignorantly, we ignore the mean and only focus upon the end. We hope that our actions, the vision of our â€Å"better world† will be achieved, and that the world will become more peaceful. But our efforts are in vain, and our hope is nothing more than a child’s dream. War is a cycle, of which will never end. It’s there to resolve problems momentary. It’s there to break us down, and remind us that we are nothing more than savages who seek power and land. What others may see as normal and moral may be view differently by those who is not in their position. Frequently throughout Paul’s journey as a soldier, his actions were often viewed upon as immoral; in that he gave little thoughts to his action, almost to the extent that he could not think of the situation any other way. In a specific incident, one of his younger comrade was badly wounded and would eventually die, so he and Kate agreed upon that â€Å"[they] ought to put him out of his miseryâ €  (72). Many of a third perspective may deem that as inhuman, to shoot some just to shorten their pain. Perhaps in his view, he was helping the poor lad by ending what would be a week or so of hell before he dies. But such thoughts may lead one to wonder if he may even think himself as a being greater than other, one who is has the authority to decide for the life of another. Humans are defined by our extension of complex thinking and our ability to empathize another. But in this case, Paul has yet to know how the pain of being severely injured, and only thought upon his assumptions. If he was in any other position, his first normal reaction may have been to carry that boy to the nearest help. As the war drags him into more the intensified front, he soon comes across â€Å"[young recruits] flock together like sheep instead of scattering, and even wounded are shot down like hares by airmen† (130). He sees some died right in front of him and some who runs out due to claustrophobia. However, in none of these occasions did he mourn for the dead, or even consider emotions such as sadness and sympathy. Perhaps it was due to the fact that he may have encountered numerous of such sight. When Paul sees the young recruits being kill due to lack of experience, he

Child abuse comes in all sort of different shapes

Child abuse comes in all sort of different shapes and each one carries its own degrees of cruelty and consequence. There are numerous ways in which a child can be abused. There is mental abuse, physical abuse, sexual abuse and even neglect. When people think of this problem the first thing it comes to mind are child molesters. But every now and then there are some cases that are quite as shocking. Such an example is the Michel Powers case. This little two-month-old baby was shaken violently by his father and as a result Michel is known to be blind, quadriplegic and has sever brain damage. The Childs Municipal Court convicted his father, Mr. Powers to seven years in a maximum-security prison. The Powers case is just one of many cases of abuse by parents. As unintentional these cases may seem, ignorance is not an excuse. There are several sources to learn how to treat children and how to raise them. Another kind of abuse that is very common is sexual abuse. There are many sex-offending going on in this country. Child sex offenders are typically accused and convicted more often than parental abuse. But in some cases there is parents abusing children, in many of them, theyre own children. Statistics indicate that the majority of this cases are never known saying that many children don't know what there parent or other adults are doing to them or they fear that if they talk to some one about it that they would not believe them. Because of this parents have to be very aware of whom they are going to leave there children when they go to work, such as babysitters, relatives and/or child care center employees. Child abuse in our society is a growing problem that needs some definite attention. The sooner the better. We need to take action against child abuse. Whether it's a cruel child sex offender, or a parent who can't seem to stop mistreating their child when they won't do what the parent what's them to. I

Abortion Essays (2519 words) - Abortion, Free Essays, Term Papers

Abortion LaTeisha Davis SOC 203: Social Problems Melissa Reed April 12, 2012 Abortion Abortion is the expulsion of the fetus or embryo from the uterus before it is due for delivery. It arguably tops the list among the controversial issues of our time. It is rightfully so because what is at stake is the health of both the unborn baby and the mother. This issue has been made even more controversial by the involvement of politicians who have tirelessly campaigned to win some groups for their positions. In the American political system, Democrats and the people known as liberals are known to be strong supporters of the right of the woman to choose what she wants as far as abortion is concerned. Conservatives and Republicans on their part believe that it is not about the right to choose but the right to life for the unborn. In this respect, they oppose abortion indiscriminately. In between these two groups are people who believe that abortion should not be done for the sake of simple reasons such as the woman not being ready to give birth. Instead they support abortion in cases where the mother and the baby?s lives are at stake. In this paper, the ideas put forward by all the sides will be considered so as to support the thesis that abortion should not be declared illegal in all circumstances neither should it be available for everyone other than cases where the lives of the mother and her unborn child are in danger. Such a condition should be determined by a qualified medical doctor who will be required to demonstrate that indeed the pregnant woman?s life and that of her unborn baby are at risk, and therefore an abortion is necessary. In the vindication of the main argument, the prolife stance will be examined first followed by the prochoice. The rational position that is central to the claim made in this paper will then follow. Beginning with the anti-abortion stance, people who are strongly opposed to abortion argue that abortion is a violation of the individual?s right to life. Kapp and von Herzen (2009) point out that in some cases, abortion is carried out when fetus is in the third trimester, meaning that chances of such a child surviving after birth are very high. In fact, there are several children who live to be healthy adults even after being born prematurely, when they were on their sixth or seventh month in the womb. When a woman has an abortion during this time, it is not a formless mass of cells that is expelled from the body, but a human being. Intimately connected to this argument of the entitlement to life is the notion of the sacredness of life. Under this idea of sacredness, there is societal consensus regarding the respectful manner in which human life should be treated by everyone. It is clear that when a child is expelled from the mother?s womb at the sixth month, it is a life that is ki lled. The anti-abortion or the pro-life group members in society have made strong arguments regarding the inconsiderate destruction of life that takes place in such late abortions for whatever reason. The blame naturally goes to the whole idea of allowing abortions in the first place. They therefore take the position that if all abortions are declared illegal, the women who get the chance to have abortions in their sixth or seventh month of pregnancy will not have this chance and thus the lives of these unborn babies will be saved. With all the good intentions of the pro-life people, a very important idea is left out, which is, in the process of trying to keep the pregnancy, there are circumstances where keeping the pregnancy will mean the death of pregnant woman as well as the child she is carrying. There are numerous medical conditions that are dangerous to both the two parties, that is, the unborn child and the mother, and in this case, the prolife group needs to think seriously about saving one of them or losing both. Since the chances of the unborn child surviving outside the womb in the absence of the mother is practically impossible, the rational option is to abort the

The Policies and Procedures that Govern the Hiring Practices Article

The Policies and Procedures that Govern the Hiring Practices - Article Example Catholic Charities tends to employ several policies as well as procedures in their human resource policies such as equal opportunity rights, fair wages and safe working environment among others. Introduction In the era of competition, the employers are confronted with certain challenges to attract, develop and hence retain the best employees in their organization. Recognition and hiring of the right candidates are considered to be the key human capital priorities of most of the organizations in the United States (Walsh, 2012). The prime objective of the discussion is to gauge the policies as well as procedures governing the hiring practices in Catholic Charities Spokane. The hiring practices of Catholic Charities shall be related to the federal and state regulations of the US. The discussion shall also intend to identify the activities involved in securing the position within the facility and the ways in which the standards of the National Labor Relations Board has an impact upon the interview process. Policies and Procedures That Govern the Hiring Practices The federal as well as the state laws that monitor the human resources policy were initiated in order to shield the employees (Purdue University, 2012). The prime objective of such laws has been to shield the employees from discrimination and thus assist in securing retirees pension checks. It is the duty of the federal law to monitor the hiring practices as well as medical leaves for the employees who have been working with the organization for longer period. According to the US Department of Labor, the state laws tend to alter depending upon the scenario of employment. Minimum wage as well as child labor standards are set by the state laws (US Department of Labor, 2000). It is quite prudent to comprehend regarding these laws and hence identify how these laws can protect the individuals (United States Office of Personnel Management, 2012). In an interview with the personnel manager of the Catholic Charitie s Spokane, it was intended to identify the policies and procedures governing the hiring practices in the organization. One of the policies pertaining to the organization has been that a constant as well as an educated employee tends to contribute in an effective way to the consumer satisfaction as well as for ensuring positive service delivery outcomes for Catholic Charities Spokane. In light of this fact, it becomes essential for the organization to make its hiring practices quite stringent in order to obtain the right kind of employees. It is observed that the Catholic Charities aims at offering equitable work environment which is supportive of organizational output, multiplicity as well as constancy. The Catholic Charities believes the fact that it is significant to offer equal opportunity to all the employees in order to attain consistent success of the organization. In relation to the state and federal laws, Catholic Charities does not tend to distinguish against any employee f or the purpose of recruitment because of creed, color, religion, age or non-job factors in the process of hiring. It can be stated that the US Equal Employment Opportunity Commission governs the employers for the practice related to unlawful favoritism. This comprises the unfairness related to age, gender, religion as well as national origin (Catholic Charities Spokane, 2012). For the purpose of ensuring conformity with the legal requirements the organizations review its use related

Metropolis by Giorgio Moroder Essay Example | Topics and Well Written Essays - 1250 words

Metropolis by Giorgio Moroder - Essay Example With this on hand, the paper will dwell on the view of the movie as women are the source to evil, and how the role of women changed as the movie unfolds. Metropolis The movie, Metropolis, released in 1927, is based on the novel by Thea von Harbou. The movie is a silent film, which was directed by Fritz Lang, who is a German filmmaker. Metropolis was a futuristic city with airplanes, flyovers, and high rise buildings used and occupied by the higher class. This population lives with all the amenities to used and enjoy, such as sports, libraries, cinemas, and the like. On the contrary, beneath the highly urbanized city are the workers who control the functions of the machines used in Metropolis. The workers strive to survive the daily routine of hard work, darkness, and even death below the lively and well-developed city. The movie evolves on the resistance of the workers towards the master of Metropolis, Joh Fredersen. Along with this, the story escalates to the development of the love story between Freder, the son of Joh Fredersen, and Maria, a daughter of a worker who aims for freedom and equality. Freder, as the son of the master of Metropolis, has the freedom to enjoy all the goodness and luxury in life. However, one day, Maria went to the Eternal Garden and brought the children of the workers there, where Freder was also present. Freder, intrigued of the passion he saw in Maria, followed them to the underground city where he saw the laborers suffer and die. The incident that he witnessed rose his concern for the workers. For this reason, he decided to take the place of a worker and was also invited to take part in the meeting that Maria organized to bring hope to the workers. In the meeting, Maria spoke of hope, and that one day a savior with the hand and the heart will come to unite their cities. At the same time, Joh Fredersen had witnessed the power that Maria had over the workers, which made him fear her. For this reason, he assigned Rotwang, a scientist , to create a robot in the likeness of Maria, and to use the robot to gain the loyalty of the workers. However, the robot Maria became out of control and led the workers to destroy the machines underground, not knowing that the machines were built to save their city from flood. Chaos came to being; however, Maria and Freder were able to save the children of the workers, and Freder became the hand and the heart that united the workers and his father (DiMare 346-348). The Portrayal of Women in Metropolis Metropolis is a science fiction film, which has the female persona represented by the cyborg Maria or the robot Maria and the human Maria. The cyborg Maria is linked with the â€Å"social chaos, and revolution suggests that these are not just economic problems: they are also sexual problems† (Brockmann 87). It is also important to note that the cyborg Maria was not created to do the typical activities a robot is expected to do. She was created and given the likeness of the huma n Maria, who poses a threat as reality, and technology unites in her (Ascott 311). Furthermore, the female cyborg, in this case Maria, is a character in the film that is mostly defined as a problematic individual torn between her ability to reproduce and her robotic ability. Most of the time, the character of the female cyborg portrays two roles, which is a hero or a villain. In this case, the cyborg Maria is described by Claudia Springer as an

Buddhism Research Paper Example | Topics and Well Written Essays - 500 words - 2

Buddhism - Research Paper Example In a culture where the idea of diety is so thoroughly solidified, Buddhism focuses on humanitarian deeds rather than worship of a higher being. Buddhism ultimately chooses to find the good in humanity in society where religious warfare continues to plague society. The foundation of Buddhist tradition and practice focus around ethical perceptions. All Abrahamic religions along with Hinduism such as Christianity and Islam all have a divine God. Moreover, Buddhism tends to focus around life and suffering. This is perfectly displayed through John La Plante as he states, â€Å"Buddhism tends to adhere to the teachings of Buddha which calls for a very peaceful and humble approach† (Plante, 34). Moreover, Buddhism allows individuals to practice other religions along with Buddhism. The whole essence of Buddhism is to preach peacefulness and embrace nature. It was clear that people were attracted to the idea in which humanity is the focal point rather than worship and control that othe r religions enforce. Another key element that proves why Buddhism is embraced by the Asian culture is due to the fact that it promotes peace. Since Buddhism embraces the fact that peace and harmony are vital towards reaching salvation, it completely diminishes the difference of opinion in the religion itself. Buddhism is one of the fewest religions in which sects are not a huge issue. Moreover, Buddhism tends to bridge the differences. Hinduism for instance continues to impose the cast system which clashes against equality. It leads to differences between society and further leads to more division and clashes amongst people. On the other hand, Buddhism does not indulge on submission but suffering through an internal journey. Buddhism is pinnacle of peace here as it is stated in the Bhagavad Gita, â€Å"The Buddha taught one thing alone: that is, how to end suffering in ones life† (Gita, 20).

Limitations in Person Centered Therapy

Limitations in Person Centered Therapy Group counseling Baldev Singh The person-centered counselor must always remember that the client is a guest  within his or her own world of experiences. This first sentence encapsulates  the essence of person centered counseling. The person centered therapy can be used in individual and also in group counseling.The therapy gives strength to client or groups to understand themselves and also gives them the opportunity to solve their own problems and see changes for themselves being valuable and worthy humans. Rogers, C.R. (1959) The aim behind all person centered therapy is that under certain conditions the clients will be helped to find and to exercise more of his or her own personal power with regard to understanding and evaluating his actions in the past and present and in  making decisions for the future. Furthermore, it is expected that this gain  will help client to be more confident to more forward to be exercised by the client in his  future life. If these conditions for his worth are particularly oppressive, inconsistent or ambiguous the roots will be laid for difficulty in adulthood as the clients attempt valiantly but in vain to live up to the conditions. Sometimes the difficulty which the person experiences in adulthood is only indirectly related to the conditions of worth but more to do with the way the young person adjusted his or her living to exist within the constraints of the conditions.The therapy techniques is to focus on client advancement towards self independence and overcoming a ny new presenting issues.These two factors: the conditions of worth and the ways in which the person has adjusted to the conditions of worth are the main ways in which ‘maladjustment’ is understood within the person-centered approach. Bohart, A. (1990) The way a person-centered counselor works will varied considerably according to the extent to which the client’s locus of evaluation is externalised or internalized.The aim of person-centered working is to help the clients to internalise his or her locus of evaluation. Helping another person to internalise his or her locus of evaluation is not achieved by exercising power over them but by creating a relationship in which the clients may take  responsibility for themself. Carl Rogers, the founder of the approach, was in enunciating and evaluating the relationship conditions in which that client empowerment might be optimised. For constructive personality change to occur, it is necessary that these conditions exist and continue over a period of time in which is, the two persons are in psychological contact’ (Rogers,CR 1957: 96).During the session the counselor will identified whether the clients is in a state of incongruence, being vulnerable or anxious. Immediately the counselor should established concrete in congruent or integrated in the relationship building.During the counseling the therapist will experience unconditional  positive regard for the client and showing empathic understanding to the client’s actual root cause that have been the underlaying cause experience to the client’s achievement and unhappiness.The counselor’s empathic understanding and unconditional positive regard is important to build trust and that counselor is actually listening and concern about their problems solving..Currently the most accessible account of these conditions is presented in Kirschenbaum and Henderson (1989: 221) Benefits of the group counseling. In the group therapy the members are expose and learning how one is perceived by others members problem.When in the session the client can experience a sense of belonging and acceptance with others in the group.The members can discovered that he is not the only finding solution to solve his problem but others members are also experiencing difficulties and are searching solution on how to resolve their issues too. Members can get some ideas from others when listening to their suggestion and this can enhance the client’s ability to resolve their problem and the root cause of their life difficulties.In group therapy members can express their ideas and rendered assistance to others members in the group therapy session.The group therapy session gives and built members positive encouragement when seeing the positive successes of others.Group therapy is cost effective for those having financial issue. Bohart, A. (1990) Benefits of the individual counseling. Individual counseling is beneficial for clients having disorders and also for those having serious rough time in their life journey.The counseling session is personalized and the environment is comfortable.The individual can focus on their difficulties and feel secure to exposed their problems to the therapist.In this situation their information are kept confidential by the therapist and they are governed by code of ethics.Even though in individual therapy the cost is more but it is worthy because client can take their time to reveal their difficulties and built up rapport,gain support with counselor working together.The individual acvtively participate and brainstorming with counselor to detect any blindspot to their problem.The environment is quiet and plenty of room to concentrate and the freedom for the client to express their feeling and ideas. In individual counseling the counselor can actively listen, understand and the counselor can list out some recommendations strategies to solve client problems. Bohart, A. (1990) Compare, contrast and reasoning In group counseling sessions the clients will sometime cover up their actual emotion. They will feel frightened and may also feel uncomfortable with the surroundings of others group members. Some client do not feel secure about talking their deep secret with others and rather not telling the truth about their problems. The group therapy is not suitable some individual who are very sensitive about their personal life issues. If this is the problems and the counselor will have a difficult time in resolving their problem.In group therapy the clients do not get one to one attention, there is no privacy and your problems is known to everybody in the group to talk about unlike in individual therapy  client privacy is protected. Coffeng, T. (1996) In individual counseling session you are seated in a comfortable environment with your counselor and there is no one else to listen to their private life problems. The individual will feel secure about talking their deep secret issues in their life and their information is protected by counselor and governed by code of ethics. In individual counseling sessions the counselor will have more time to concentrate with a client rather then in the group session. In individual counseling ,the counselor can have more time to interract and working together with the client. It also gives the client enough time to concentrate rather then in the group therapy with a lot of distortion and the concentration will not be there for some individuals.In individual counseling session the concentration will be better some client who wants privacy on how to resolve their distorted big picture and also solution on how the client can overcome to resolve their problems. Coffeng, T. (1996) Criticisms The limitations in person centered therapy is the based on therapist values and attitues and not skills. Next is the limitated understanding on client’s nonverbal indications and the therapy emphasize too much on the therapist being empathy, understanding and helping the client reflect themselves. The person centered therapy is a historical approach and not all clients actually knows what to achieve. The other limitations are the misunderstanding on the basic concepts and practical applications .The other limitations are some clients are not motivated just by caring and listening for any reform to begin with. (Bozarth, J. and Temaner Brodley, B. 1986) The group therapy. There are limitations on group therapy. They are not suitable if client is suffering from severe depression, mental illness and suicidal risk.Clients with these condition may not benefit from group counseling session. The group therapy members tend to be noisy, talkativeness and irritability which often becomes too difficult for the therapist to control the situation.There some limitations on the selection for the client suitability before they are allow for group therapy session. The others limitation are the clients problem must be mainly in the same relationship with other people and if not they are to find another group therapy offering the same problem and this is really time consuming and also not suitable with clients who needs urgent counseling for their problem solving. Bozarth, J. (1984) The individual therapy There are limitation on individual therapy.The individual therapy may also unable to help any client who are involve in court cases and infact they should consult a lawyer instead.The individual therapy is suitable for clients depends upon certain situation and needs.The limitation is caused by client personal fear,individual differences,problematic behaviours,anxiety or emotional disturbance and the counselor may refer clients to psycharist for consultation and treatment.Not all client is suitable for individual therapy and the counselor needs to be alert and observance to check on clients limitation for the therapy. Bozarth, J. (1984) To my conclusion the counselor play a important role model in providing the best and must be commited and the ability to remain authentic and truthful with what is really practical to daily human development. Boy, A.V. (1989)